2006 (3) TMI 483

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.... Doiphode, Advocate, for the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The learned advocate for the appellants raised preliminary objection before the arguing the matters on merits stating that in this case there has been denial of principal justice by the lower authorities in view of which the matter needs to be remanded back to the....

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....ring the course of search of their factory premises as well as their Head Officer not a single octroi free pass was recovered by the detecting officer. 3. Commissioner, however, confirmed the demand on the ground that in the octroi free passes, the name of the applicant is mentioned as the unit to whom the grey fabrics were sent for processing. 4. It was submitted that they have as....

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.... on 202 octroi free passes/applications. However, 161 out of these were only applications and not free passes. This fact was also admitted in para 40 of the Show Cause Notice which states that there were free passes as well as applications, for issue of free passes. However, Show Cause Notice under Para 39 refers to only free octroi passes without taking into consideration that the department has ....

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.... fabrics, variety wise i.e. MMF, CP and NCP and value. In the entire Show Cause Notice it is no where mentioned as to on what basis segregation of fabrics between MMF, CP & NCP has been made by the department and also basis on which the value is arrived at. This fact pointed out to the adjudicating authority in their reply to the Show Cause Notice but the order is silent about that. 7. We ....